Louisiana Resale Certificate 2026: Complete Guide to Tax-Free Purchasing

Louisiana has one of the most complex sales tax systems in the United States. The state rate of 4.45% is only part of the story. Parishes (Louisiana's equivalent of counties) administer their own sales taxes independently, and combined rates can exceed 12%. This dual system creates unique challenges for businesses trying to purchase inventory tax-free.

If you sell tangible goods in Louisiana or buy from Louisiana suppliers, understanding Form R-1048 and the state's parish-level tax system is essential.

Louisiana Sales Tax Rates in 2026

State Rate

Louisiana's state sales tax rate is 4.45%. This rate dropped from 5% on July 1, 2025, following the comprehensive tax reform package signed into law by Governor Jeff Landry.

Parish Rates

On top of the state rate, each of Louisiana's 64 parishes imposes its own sales tax. These parish rates vary significantly:

Some jurisdictions push the combined rate to 12.95%, making Louisiana one of the highest combined sales tax states in the country. The savings from purchasing tax-free are enormous.

Estimate your specific savings with our savings calculator.

Why Louisiana Sales Tax Is So Complex

Louisiana is unique among U.S. states in one critical way: parishes administer and collect their own sales taxes separately from the state. In most states, you register once with the state, and the state handles all local tax collection. Not in Louisiana.

The Dual Registration System

To be fully registered in Louisiana, you typically need to register with:

1. The Louisiana Department of Revenue (LDR) for the state sales tax
2. The local parish tax authority for the parish sales tax

Each parish has its own tax collector, its own forms, its own filing deadlines, and its own rules. If you do business in multiple parishes, you may need to register with and file returns for each one separately.

The Louisiana Sales and Use Tax Commission for Remote Sellers

For remote sellers (businesses with no physical presence in Louisiana but with economic nexus), Louisiana created the Louisiana Sales and Use Tax Commission for Remote Sellers. This commission acts as a single point of registration and filing for remote sellers, collecting both state and local taxes.

If you have a physical presence in Louisiana, you still need to register directly with the parish.

Why This Matters for Resale Certificates

When you present a resale certificate in Louisiana, it needs to cover both the state and local tax. A valid state registration alone does not automatically exempt you from parish sales tax. Your resale certificate should be accepted by vendors for both portions, but having your parish registration in order strengthens your position if questions arise.

Form R-1048: Louisiana's Resale Certificate

Form R-1048 is Louisiana's official Resale Certificate. It is the document you provide to suppliers to certify that the goods you are purchasing are for resale and are exempt from sales tax.

Required Information on Form R-1048

• Purchaser's name and address: Your business legal name and registered address
• Louisiana sales tax account number: Your state registration number from LDR
• Type of business: Retail, wholesale, manufacturing, etc.
• Description of tangible personal property: General description of what you are purchasing
• Signature and date: Must be signed by the purchaser or authorized representative

Important Notes

• Form R-1048 does not expire as long as your Louisiana sales tax registration remains active
• You must provide this form to each supplier from whom you purchase goods for resale
• The supplier keeps the certificate on file as proof that the sale was exempt
• Louisiana does not accept the Multistate Tax Commission (MTC) Uniform Certificate. You must use the state-specific R-1048

How to Register for a Louisiana Sales Tax Account

Step 1: Register with the Louisiana Department of Revenue

Online registration:

• Visit the Louisiana Taxpayer Access Point (LaTAP) at latap.revenue.louisiana.gov
• Create an account and complete the registration for sales tax
• Provide your Federal EIN, business structure, physical location, and estimated sales

Processing time: Online applications are generally processed within 5 to 10 business days.

Step 2: Register with the Parish Tax Authority

After registering with the state, contact the local parish sales tax collector for each parish where you have a physical presence. Each parish has its own registration process.

The Louisiana Association of Tax Administrators (LATA) maintains a directory of parish tax collectors.

Step 3: Receive Your Registration and Begin Filing

Once registered, you will receive your Louisiana sales tax account number and can begin using Form R-1048 for tax-free purchases.

The dual registration requirement is one of the main reasons Louisiana is one of the most complex states for DIY tax registration. Professional assistance saves significant time and reduces the risk of missing a parish registration.

Get Your Resale Certificate -->

What Qualifies for the Resale Exemption?

Qualifying Purchases

• Tangible personal property for resale: Products you will sell to your customers
• Raw materials and components: Items that become part of a finished product for sale
• Packaging materials: Containers, bags, and wrapping used to package goods for customers
• Items purchased for rental or lease: Goods rented to customers in the ordinary course of business

Non-Qualifying Purchases

• Office supplies and equipment: Used by your business internally
• Tools and machinery: Used in operations, not sold to customers
• Fixtures and displays: Shelving, signage, and store equipment
• Company vehicles: Business-use vehicles
• Consumables: Cleaning supplies, printer cartridges, and other items consumed internally

Groceries and Food

Louisiana taxes most food for home consumption at a reduced state rate. However, prepared food sold by restaurants and food trucks is fully taxable at regular rates. If you buy ingredients for meals you sell, those purchases can qualify for the resale exemption.

How Louisiana Treats Contractors

Louisiana follows the majority rule: contractors who purchase materials and install them into real property are treated as the end consumer of those materials.

The General Rule

• Contractors pay sales tax on materials at the time of purchase
• Contractors do not charge customers a separate sales tax on installed materials
• Form R-1048 cannot be used for materials that will become part of real property

Exceptions

1. Retail sales of materials without installation If you also sell materials at retail without installing them, those purchases qualify for the resale exemption.

2. Manufacturing and industrial exemptions Louisiana offers various exemptions for manufacturing equipment and materials used in certain industrial processes. These are separate from the resale exemption.

The Impact of High Combined Rates

Because Louisiana's combined rates can exceed 12%, the tax burden on contractors is among the highest in the country. A contractor buying $50,000 in materials in East Baton Rouge Parish pays nearly $5,000 in sales tax on those materials. Proper planning and understanding of which purchases truly qualify for exemptions is critical.

For more on contractor rules nationwide, read our construction materials sales tax guide.

Filing Requirements After Registration

State Filing

File your state sales tax returns through LaTAP (Louisiana Taxpayer Access Point). Filing frequency is assigned based on your tax liability:

Parish Filing

File parish sales tax returns separately with each local tax collector. Filing frequency and due dates vary by parish. Some parishes have online portals; others still require paper filing.

Due Dates

State returns are due on the 20th of the month following the reporting period. Parish due dates vary, so check with each local collector.

Common Mistakes to Avoid

Mistake 1: Registering Only with the State

Many businesses register with LDR and assume they are fully set up. Without parish registration, you may face penalties from local tax authorities. Always register at both levels.

Mistake 2: Using an Out-of-State Certificate

Louisiana does not accept the MTC Uniform Sales & Use Tax Certificate or certificates from other states. You must use the Louisiana-specific Form R-1048.

Mistake 3: Not Tracking Parish Rates

If you sell in multiple parishes, you need to collect the correct local rate for each location. Using the wrong rate creates a liability at audit time.

Mistake 4: Ignoring Use Tax

If you buy goods from outside Louisiana and bring them into the state for business use (not resale), you owe use tax. Louisiana actively audits for unreported use tax.

Mistake 5: Incomplete R-1048 Forms

An unsigned form or one missing your Louisiana sales tax account number is invalid. Suppliers who accept incomplete forms risk audit liability themselves.

Record Keeping Requirements

Louisiana requires businesses to maintain sales tax records for at least 3 years from the date of the transaction or the date the return was due, whichever is later. The LDR can audit further back if fraud or significant underreporting is suspected.

What to Maintain

• Completed R-1048 forms (both given to suppliers and received from buyers)
• Sales tax returns and payment confirmations for both state and parish filings
• Invoices, purchase orders, and receipts for all exempt and taxable transactions
• Parish registration documentation

How Much Can You Save?

Louisiana's high combined rates mean substantial savings for resellers:

Those figures use the East Baton Rouge Parish combined rate. In parishes with higher rates, the savings are even larger.

Get Your Louisiana Resale Certificate

Louisiana's dual registration system, parish-specific requirements, and unique Form R-1048 make it one of the most challenging states for DIY sales tax registration. We handle the full process, including both state and parish registration, so you can focus on running your business.

Get Your Resale Certificate -->

For full details on Louisiana's requirements, visit our Louisiana state page.

Louisiana's sales tax complexity is real, but the savings from purchasing tax-free are equally real. Get registered at both levels, use Form R-1048 correctly, and keep detailed records. The effort pays for itself many times over.

Related Articles

• What Is a Resale Certificate? - Understand the fundamentals before tackling Louisiana's unique dual-registration system.
• Sales Tax Exemption Forms: Complete Guide - See how Louisiana's R-1048 compares to exemption forms in other states.
• Understanding Sales Tax Nexus - Learn when your business creates a tax obligation in Louisiana and other states.